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2022-03-31-accounts

Trustees' Annual Report for the period

Period start date Period start date Period end date Period end date
1st April 2021 31st March 2022
From To

Section A Reference and administration details

Charity name Support and Love via Education International

Other names charity is known by S.A.L.V.E. International Registered charity number (if any) 1126793 Charity's principal address 69 Thornbridge Crescent Chesterfield Derbyshire Postcode S40 2JH

Names of the charity trustees who manage the charity

1
2
3
4
5
6
7
8		 Trustee name Office (if any) Dates acted if not for whole year Name of person (or body)
entitled to appoint
trustee(if any)
Helen Huthwaite
(nee Bolton)		 Whole Trustee Board
Hannah Bird (nee
Graham)		 Chairperson Whole Trustee Board
Lis Silver Vice Chairperson Whole Trustee Board
Euan Graham Secretary Whole Trustee Board
Claire Lister Treasurer Whole Trustee Board
Ruth Till Whole Trustee Board
Hafizah Begum December 2021 Whole Trustee Board
Leah Slater-
Radway		 December 2021 Whole Trustee Board

Names and addresses of advisers (Optional information)

Type of adviser Name
Address		 Type of adviser Name
Address		 Type of adviser Name
Address
Legal Kirkland & Ellis
International LLP		 30 St Mary Axe, London EC3A 8AF, United Kingdom

Name of chief executive or names of senior staff members (Optional information)

Nicola Sansom: CEO Alfred Ochaya: Ugandan Director

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Section B Structure, governance and management

Description of the charity’s trusts

Type of governing document :

Trust Deed

How the charity is constituted:

Charitable Trust

Trustee selection methods:

Unanimous vote by trustee board after consulting all of the team.

Additional governance issues (Optional information)

Induction and training of new trustees:

New trustees will be inducted and trained by existing trustees and the CEO. Materials from the Charity Commission such as “The Essential Trustee” and Bates Wells Braithwaite’s “Duties of a Charity Trustee” and the “Charity Good Governance Code” will be referenced as part of this induction to give them a wider base of knowledge about the roles and responsibilities of becoming a trustee.

Organisational structure:

S.A.L.V.E. International in the UK, is working to raise funds and increase learning, development, partnerships and advocacy to further our programme of work in Uganda and to champion the rights of street connected children all over the world. S.A.L.V.E. International in Uganda is focussed on delivering our direct programme work in Uganda. S.A.L.V.E. International is governed by both a UK and a Ugandan board, recruited for their specific skills and expertise, to ensure S.A.L.V.E. is delivering the best quality work possible. The UK and Ugandan boards work together to set the number of staff needed to run the programmes in both Uganda and the UK, based on project plans and budgets available. This is further supported by volunteers in Uganda and the UK, who enrich our team capacity and skill base so we can have greater impact.

Wider network and partnerships:

S.A.L.V.E. is dedicated to working with others to continuously improve our programmes so that we are offering the best programmes and support possible to the children and adults we exist to benefit. S.A.L.V.E. is a member of the Consortium for Street Children - a global network which raises street children’s voices, promotes their rights and improves their lives. S.A.L.V.E. is also a member of the Crane Network and the Small International Development Charities Network – to share good practice and learn from other organisations.

Major risks, safeguarding and risk management:

The policies and systems to mitigate risk and ensure safeguarding of adult and child service users are laid out in our organisational policy documents and risk registers which are reviewed and updated at board meetings as needed, and on an annual basis as a minimum. Staff and volunteers are given training in these key policies in their induction and then on an annual basis as a minimum. We also actively look for additional training to help to further develop our knowledge in these key areas and keep developing our safeguarding policy and practice. Extra-ordinary board meetings can be called in the rare occasion that it is needed, to manage high level risks or any safeguarding cases.

Section C Objectives and activities

Support and Love Via Education International:

S.A.L.V.E. International has been working since 2008, to meet the needs of children living and working on the streets of Jinja, Uganda. S.A.L.V.E. is providing opportunities so that no child should have to call the streets their home in Jinja, Uganda. Specifically as set out in our governing document by;

i) The advancement of education for children living rough on the streets of Uganda (who in this document will be

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referred to as the “children”). ii) The provision of housing, food and clothing for the children. iii) The advancement and improvement of Ugandan education facilities.

The trustees have had to regard the guidance set out by the Charity Commission on public benefit. The Charity is working for the public’s benefit by reducing homelessness, increasing access to education and reducing poverty in Uganda.

S.A.L.V.E. does this specifically through:

Additional details of objectives and activities

Grant making:

We are a programme delivery organisation and as such do not offer grants to other organisations.

Volunteers:

S.A.L.V.E. is able to make such an impact due to the dedication and hard work of our incredible volunteers in the UK and Uganda.

S.A.L.V.E.’s volunteers allow us to increase our knowledge and skills in a variety of areas such as communications, fundraising, design, law, HR, video making, finance, business skills and entrepreneurship, social work, teaching, environmental building, permaculture etc.

S.A.L.V.E. offers learning and development opportunities to all volunteers and many of them have gone on to work in the charity sector to further share their skills.

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Section D Achievements and performance

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Section E Financial review

[Charities reserve policy:]

The reserves policy of S.A.L.V.E. International is set by the Trustees as part of the budget setting process for each financial year. We have taken into account Government and the Charity Commission’s guidance on setting a reserves policy, in particular Annex 1 of the Government’s guidance.

Whilst many recommendations suggest reserves of between 3 and 9 months operating costs, we have to balance this against the fact that we are a small charity with a lot of different programme needs to balance, and thus we believe that 3 months of reserves is appropriate.

The 2022-23 financial year has so far proved to be successful in terms of raising funds, however, one thing we have learned from the “new post pandemic world”, is the increased uncertainty around income flows, as well as potentially life threatening impacts of the lockdowns on our service users, who we would seek to potentially provide emergency support to where we are able. There is a global cost of living crisis that is affecting both our ability to raise funds in the UK and increasing costs of key staple items like food and transport in Uganda. The UK pound has also become particularly weak in recent months, which further affects our ability to support children living on the streets.

Whilst we have always reviewed our reserves policy annually previously, the “new post pandemic world” has meant that the Trustees have considered our policy more regularly, and continue to do so.

One thing worth noting is that our previous three months plus redundancies reserves policy held us in good stead when the pandemic hit, particularly when a funder withdrew a large grant with little notice.

Our reserves policy is currently set to keep unrestricted reserves of at least three months running (operational) costs. This would enable core activities to continue for three months should the charity need to wind up

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operations completely, or should an unforeseen, significant or temporary shortfall in income and/or cash flow occur. We believe that three months would be enough time for us to do an emergency fundraising campaign to be able to raise the funds needed to continue operating (and the response to our emergency appeal for the sudden loss of a large grant during the pandemic was outstanding). Additionally, any redundancy costs that the charity might incur, whilst winding down operations, is also included in the financial reserve on top of the three months of running costs. This is to ensure that the charity could meet all of its legal obligations in case of closure.

In the 2021- 2022 financial year, our target was to have reserves of three months running costs, calculated at £65,680 (based on a budgeted expenditure of £262,720), plus £7,751, which we estimate would cover redundancy costs should the charity have to close. So our aim was to have unrestricted reserves of £73,431 in total for the financial year April 2021 – March 2022. Our unrestricted reserves at the end of March 2022 were in fact £75,361.

Our reserves target has been increased for the April 2022 – March 2023 financial year due to the increased need for our services and increased costs of key items such as food, transport and soap. In this financial year, the reserves target has been set at £69,661, which would cover three months running costs, and £12,158 of redundancy costs that would legally be owed in case of closure.

[Details of any funds materially in deficit: ]

N/A

Further financial review details (Optional information)

Fundraising:

S.A.L.V.E. has a mixed approach to fundraising to reduce risk so we are not overly reliant on one source of income. This includes; grants from Trusts, Foundations and Corporates, specific project or salary funding, regular and one off giving (including child educational support), community fundraising events (sponsored challenges and community events), running a small charity Lottery and claiming gift aid.

We are also growing and developing a goat and a briquette (environmentally friendly cooking fuel) social enterprise income generating programme within Uganda, as well as selling second-hand items and Ugandan crafts within the UK.

S.A.L.V.E. complies with the fundraising code of practice; we do our own fundraising through our staff and volunteers and we do not hire professional third party fundraisers to fundraise on our behalf. Most of our fundraisers are volunteers being supported by our small staff team. We offer training to anyone fundraising for us on how to safeguard vulnerable people both in terms of the way the service users and the work of the charity is portrayed, and how requests for donations are made. The charity received no complaints about its fundraising practice in the last year.

Expenditure in relation to charity’s core aims:

S.A.L.V.E. is continuing to invest in its assets in Uganda, developing our five acre site by building upon it. This will help to improve the organisation’s self-sustainability by reducing monthly outgoings such as rent and food, and increase the number of services that we can offer. This financial year, thanks to a very generous donation, we invested in the building of a larger girls Halfway Home (the Anam Cara Halfway Home of Healing) and a security fence. This will enable us to help more girls to leave the streets and have a brighter future by getting the support services they need.

Investment:

S.A.L.V.E. trustees review higher interest, risk free, ethical investment opportunities for the charities reserves at board meetings and make decisions accordingly. The Co-operative Bank has been chosen to be our main UK Bank Account as we felt their ethical investment policy was in keeping with our values and vision and it also offers the practical advantages of a high street bank. We also have a Barclays bank

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account that we continue to operate as a backup option, but we hold very little money within it.

Currency exchange:

S.A.L.V.E. is proactive in following the currency exchange between Ugandan shillings and British pounds. We aim to have a minimum of 3 financial brokerage services that fit our ethical investment policies who we invite to bid for our currency exchange transactions. The CEO works with our Finance Committee to make sure that we get the best deal possible in the market for our currency. In this financial year we invested in forward contracts to help us to budget and plan more effectively with a fixed exchange rate guaranteed for part of our expenditure. This means we are affected less by the exchange value of the pound when it fluctuates.

Section F Other optional information

Section G Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

----- Start of picture text -----
Signature(s)
Full name(s) Hannah Bird Helen Huthwaite
Position (eg Secretary, Chair, etc.) Chairperson Trustee
04/01/2022
Date
----- End of picture text -----

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Charity Name: Support and Love Via Education
International (S.A.L.V.E.)		 Charity Name: Support and Love Via Education
International (S.A.L.V.E.)		 Charity Name: Support and Love Via Education
International (S.A.L.V.E.)		 Charity No 1126793
Annual accounts for the period
Period start date 1st April 2021 To Period end date 31st March 2022
Section A Statement of financial activities
Categories by activity
Note
Incoming resources
3
Income and endowments from:
Donations and legacies
Charitable activities
Resources expended
Expenditure on:
Raising funds
4
Charitable activities
5
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
Gains and losses on revaluation of fixed assets for the charity’s own
use
Net movement in funds
Total
Total
Net income/(expenditure)
Transfers between funds
Other recognised gains/(losses):		 Unrestricted
funds
Restricted
income funds
Total funds 2022
FY
Total funds 2021 FY
£
£
£
£
53,956
58,095
112,051
118,516
4,831
201,683
206,514
100,611
58,787
259,778
318,565
219,127
29,280
-
29,280
19,645
30,486
227,530
258,017
159,441
59,766
227,530
287,297
179,086
979
-
32,248
31,269
40,041
-
-
-
-
-
72,861
72,861
-
-
72,861
72,861
-
76,340
24,950
101,290
61,249
75,361
57,198
132,559
101,290
76,340 24,950 101,290 61,249
75,361 57,198 132,559 101,290

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing operations. The notes form part of these accounts.

Fixed assets
Tangible assets
Total fixed assets
Current assets
Debtors
Cash at bank and in hand
Total current assets
Creditors: amounts falling due
within one year
Net current assets/(liabilities)
Total assets less current
liabilities
Creditors: amounts falling due
after one year
Provisions for liabilities
Total net assets or liabilities
Funds of the Charity
Restricted income funds
Unrestricted funds
Total funds
Signed by one or two trustees on
behalf of all the trustees		 Note
7
8
10

9


11		 Unrestricted
Restricted
Total 2022 FY
Total 2021 FY
£
£
£
£
F01
F02
F04
F05
66,379 72,861 139,240
67,379
66,379 72,861 139,240
67,379
1,084 - 1,084
3,663
71,561 60,997 132,559
101,290
72,646 60,997 133,643
104,953
2,238 3,000 5,238
-
70,408 57,997 128,405
104,953
136,787 130,858 267,645
172,332
- - -
-
- - -
-
136,787 130,858
267,645
172,332
- 57,198 57,198
24,950
75,361 - 75,361
76,340
75,361 57,198 132,559
101,290		 Unrestricted
Restricted
Total 2022 FY
Total 2021 FY
£
£
£
£
F01
F02
F04
F05
66,379 72,861 139,240
67,379
66,379 72,861 139,240
67,379
1,084 - 1,084
3,663
71,561 60,997 132,559
101,290
72,646 60,997 133,643
104,953
2,238 3,000 5,238
-
70,408 57,997 128,405
104,953
136,787 130,858 267,645
172,332
- - -
-
- - -
-
136,787 130,858
267,645
172,332
- 57,198 57,198
24,950
75,361 - 75,361
76,340
75,361 57,198 132,559
101,290		 Unrestricted
Restricted
Total 2022 FY
Total 2021 FY
£
£
£
£
F01
F02
F04
F05
66,379 72,861 139,240
67,379
66,379 72,861 139,240
67,379
1,084 - 1,084
3,663
71,561 60,997 132,559
101,290
72,646 60,997 133,643
104,953
2,238 3,000 5,238
-
70,408 57,997 128,405
104,953
136,787 130,858 267,645
172,332
- - -
-
- - -
-
136,787 130,858
267,645
172,332
- 57,198 57,198
24,950
75,361 - 75,361
76,340
75,361 57,198 132,559
101,290
Signature Print Name Date of
approval
dd/mm/yyyy
CL Lister CL LISTER 23/11/22

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with:

The charity constitutes a public benefit entity as defined by FRS 102.

Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support The trustees have assessed and have considered possible events the conclusion that the charity is a going or conditions that might cast significant doubt on the ability of the concern; charity to continue as a going concern. The trustees have made this assessment for a period of at least one year from the date of approval of the financial account statements. In particular the trustees have considered the charity's forecasts and projections and the possible implications should projected income and / or expenditure vary unexpectedly. The trustees have concluded that there is a reasonable expectation that the charity has adequate resources to continue to operate for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements.

Change of accounting policy

The accounts present a true and fair view and the accounting policies adopted are those outlined in note 1.

Yes* P * -Tick as appropriate * -Tick as appropriate
No*
Please disclose:
(i) the nature of the change in accounting policy; We are moving from preparing receipts and payments
accounts to preparing the more detailed accrual accounts.
This will give a more detailed picture of our finances for
analysis and thus is providing more relevant and reliable
data.

Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).

Yes* P * -Tick as appropriate
No*

Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).

Yes* P
No*

CC17a (Excel)

28/01/2023

2

Section C Notes to the accounts (cont)

Note 2 Accounting policies INCOME

This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below.

Recognition of income
Support costs
The charity has incurred expenditure on support costs.
The value of any voluntary help received is not included in the accounts but is
described in the trustees’ annual report.
This is included in the accounts when receipt is probable and the amount receivable
can be measured reliably.
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services
as income from charitable activities.
Volunteer help
Income from interest,
royalties and dividends
Income from membership
subscriptions
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
Donated services and facilities are included in the SOFA when received at the value
of the gift to the charity provided the value of the gift can be measured reliably.
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
Legacies
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets
in the estate and any conditions attached to the legacy are either within the control of
the charity or have been met.
Government grants
The charity has received government grants in the reporting period
Tax reclaims on
donations and gifts
Gift Aid receivable is included in income when there is a valid declaration from the
donor. Any Gift Aid amount recovered on a donation is considered to be part of that
gift and is treated as an addition to the same fund as the initial donation unless the
donor or the terms of the appeal have specified otherwise.
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Contractual income and
performance related
grants
Donated goods
Donated services and
facilities
Grants and donations
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
In the case of performance related grants, income must only be recognised to the
extent that the charity has provided the specified goods or services as entitlement to
the grant only occurs when the performance related conditions are met (5.16 FRS
102 SORP).
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to
be the fair value of those gifts at the time of their receipt and they are recognised on
receipt. In the reporting period in which the stocks are distributed, they are
recognised as an expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is
the expected proceeds from sale less the expected costs of sale, and recognised in
'Income from other trading activities' with the corresponding stock recognised in the
balance sheet. On its sale the value of stock is charged against 'Income from other
trading activities' and the proceeds from sale are also recognised as 'Income from
other trading activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed
assets and included in the SoFA as incoming resources when receivable.
These are included in the Statement of Financial Activities (SoFA) when:
· the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
· the monetary value can be measured with sufficient reliability.
Offsetting
There has been no offsetting of assets and liabilities, or income and expenses, unless required or
permitted by the FRS 102 SORP or FRS 102.		 Yes
No
N/a		 Yes
No
N/a		 Yes
No
N/a
P
Yes
No
N/a
P
Yes
No
N/a
P
Yes
No
N/a
P
Yes
No
N/a
P
Yes
No
N/a
P
Yes
No
N/a
P
Yes
No
N/a
P
Yes
No
N/a
P
Yes
No
N/a
P
Yes
No
N/a
P
Yes
No
N/a
P
Yes
No
N/a
P
Yes
No
N/a
P
Yes
No
N/a
P
Yes
No
N/a
P
Yes
No
N/a
P
Yes
No
N/a
P
Yes
No
N/a
P
Yes
No
N/a
P
ASSETS
£10,000
Intangible fixed assets
Heritage assets
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of
the obligation can be measured with reasonable certainty.
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and
its compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property
costs by floor areas, or per capita, staff costs by the time spent and other costs by
their usage.
Where the charity gives a grant with conditions for its payment being a specific level
of service or output to be provided, such grants are only recognised in the SoFA once
the recipient of the grant has provided the specified service or output.
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
This includes any realised or unrealised gains or losses on the sale of investments
and any gain or loss resulting from revaluing investments to market value at the end
of the year.
EXPENDITURE AND LIABILITIES
Settlement of insurance
claims
Investment gains and
losses
Liability recognition
Governance and support
costs
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.
Investments held for resale or pending their sale and cash and cash equivalents with
a maturity date of less than 1 year are treated as current asset investments
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through
custody or legal rights. The amortisation rates and methods used are disclosed in
note 9.5
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The
depreciation rates and methods used as disclosed in note 9.6.1.4.
They are valued at cost.
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the
year end. The same treatment is applied to unlisted investments unless fair value
cannot be measured reliably in which case it is measured at cost less impairment.
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
The charity made no redundancy payments during the reporting period.
No material item of deferred income has been included in the accounts.
The charity has creditors which are measured at settlement amounts less any trade
discounts
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
The charity accounts for basic financial instruments on initial recognition as per
paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs
11.17 to 11.19, FRS102 SORP.
These are capitalised if they can be used for more than one year, and cost at least
They are valued at cost.
The depreciation rates and methods used are disclosed in note 9.2.
Stocks and work in
progress
Debtors
Grants with performance
conditions
Grants payable without
performance conditions
Redundancy cost
Deferred income
Creditors
Provisions for liabilities
Basic financial
instruments
Tangible fixed assets for
use by charity
Investments		 Yes
No
N/a		 Yes
No
N/a		 Yes
No
N/a
P
Yes
No
N/a
P
Yes
No
N/a
P
Yes
No
N/a
P
Yes
No
N/a
P
Yes
No
N/a
P
Yes
No
N/a
P
Yes
No
N/a
P
Yes
No
N/a
P
Yes
No
N/a
P
Yes
No
N/a
P
Yes
No
N/a
P
Yes
No
N/a
£10,000
P
Yes
No
N/a
P
Yes
No
N/a
P
Yes
No
N/a
P
Yes
No
N/a
P
Yes
No
N/a
P
Yes
No
N/a
P
Yes
No
N/a
P
Yes
No
N/a
P
Yes
No
N/a
P
Yes
No
N/a
P
The charity has has investments which it holds for resale or pending their sale and cash and cash
equivalents with a maturity date less than one year. These include cash on deposit and cash
equivalents with a maturity date of less than one year held for investment purposes rather than to
meet short term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.
Current asset investments		 Yes
No
N/a		 Yes
No
N/a		 Yes
No
N/a
P
Yes
No
N/a
P
Section C Notes to the accounts (cont)
Unrestricted funds
Restricted income funds
Total funds
Prior year
£
£
Donations
and gifts
7,808 14,50922,31823,473
Gift Aid
3,506
-3,50621,350
Legacies and
in memory
- - - 2,031
General
grants
provided by
31,477
- 26,88620,117
Membership
subscriptions
and
sponsorships
which are in
substance
donations
11,165 43,586 54,751 51,544
Total 53,956 58,095 107,461 118,516
Restricted
grants
provided by
other charities -67,447 72,038 76,570
Restricted
donations
provided by
- 132,201 132,201 17,579
Lottery for
Change
- 2,0352,0351,986
Social
Enterprise
3,399
-3,399 4,097
Gala
Fundraising
1,432
- 1,432380
Total 4,831 201,683211,105100,611
58,787 259,778 318,565 219,127
Donations in kind comprise of the following:
Goods donated for:
2022 FY
2021 FY
Use by
S.A.L.V.E.
team to
support our
service users
2,680 965
Goods for re-
sale
1,405 1,090
Professional
services
provided for
free
2,600 2,600
6,685 4,655
Donated goods for use or re-sale comprise of:
Note 3 Analysis of income
Analysis
Donations and
legacies:
Charitable activities:
TOTAL INCOME
Electronics such as computers, smart phones and tablets
Clothes and shoes
Books
Toys and games

Art and craft materials Food

Professional services provided in kind comprise of:

Independent evaluation of accounts Computer repair Website services Printing

Section C Notes to the accounts (cont)

Note 4 Analysis of expenditure

Analysis
Expenditure on raising funds:		 Unrestricted funds
Restricted income funds
Total funds
Unrestricted
funds
Restricted
income
funds
Total funds
£
£
This year
Last year		 Unrestricted funds
Restricted income funds
Total funds
Unrestricted
funds
Restricted
income
funds
Total funds
£
£
This year
Last year		 Unrestricted funds
Restricted income funds
Total funds
Unrestricted
funds
Restricted
income
funds
Total funds
£
£
This year
Last year		 Unrestricted funds
Restricted income funds
Total funds
Unrestricted
funds
Restricted
income
funds
Total funds
£
£
This year
Last year		 Unrestricted funds
Restricted income funds
Total funds
Unrestricted
funds
Restricted
income
funds
Total funds
£
£
This year
Last year		 Unrestricted funds
Restricted income funds
Total funds
Unrestricted
funds
Restricted
income
funds
Total funds
£
£
This year
Last year
UK costs to fundraise income for the charity 29,280 - 29,280 19,645 - 19,645
Social Enterprise in Uganda(Briquettes) 1,736 1,736 627 1,641 2,268
Total expenditure on raising funds 31,016 - 31,016 20,272 1,641 21,913
Expenditure on charitable activities:
Advocacyand CommunityCampaigning 9,382 - 9,382 4,833 2,000 6,833
Capital and BuildingExpenditure - 72,861 72,861 - - -
COVID Emergency 438 5,694 6,132 4,995 23,583 28,579
Dropin Centre and Street Outreach - 23,045 23,045 1,038 14,500 15,538
DrugRehabilitation Programme 18,930 6,868 25,798 11,569 6,000 17,569
Educational Sponsorship - 49,802 49,802 - 39,479 39,479
FamilyCounsellingand Business Support - 18,282 18,282 - 10,684 10,684
HalfwayHomes Programme - 21,668 21,668 4,824 11,764 16,588
Home Resettlement and Follow up - 15,738 15,738 14,277 - 14,277
Permaculture Programme - 13,573 13,573 2,325 5,300 7,625
Total expenditure on charitable
activities		 28,750 227,530 256,281 43,862 113,311 157,173
TOTAL EXPENDITURE
59,766 227,530 287,297 64,134 114,952 179,086

Donations in kind expensed in year

Goods donated for: 2022 FY 2021 FY
Use by
S.A.L.V.E.
team to
support our
service users		 2,680 965
Goods for re-
sale		 1,405 1,090
Professional
services
provided for
free		 2,600 2,600
6,685 4,655

Section C Notes to the accounts (cont)

Note 5 Details of certain items of expenditure

Fees for examination of the accounts

----- Start of picture text -----
This year Last year
£ £
0 0
Donation Donation
in kind in kind
----- End of picture text -----

Independent examiner’s fees

Section C Notes to the accounts (cont)

Note 6 Paid employees

The average monthly number of employees during the past two years was 22 across the UK and Ugandan teams, with the majority of employment being within Uganda where our charitable activities are taking place.

No trustees received employment benefits in either the current or preceding year.

Staff Costs
This year Last year
£ £
Salaries and wages 89,930 77,438
Employer pension costs 7,050 4,601
Total staff costs 96,980 82,039
No employees received employee benefits (excluding P
employer pension costs) for the reporting period of more
than £60,000
This year Last year
£ £
Please provide the total amount paid to key management 24,397 20,692
personnel (includes trustees and senior management) for
their services to the charity.
Redundancy payments
We have not made any redundancy payments either the current orpreceding year.
Thisyear Lastyear
£ £
Total amount of payment - -
Please state the accounting policy for any redundancy or We will follow the law in both of the countries that we operate in (the UK and
termination payments Uganda) around what statutory redundancy payments would be. This is
calculated on an annual basis as part of our reserves policy so that we would
have the money needed to pay our legal required redundancy costs in case the
charitywere to cease operations.

Section C Notes to the accounts (cont)

Note 7 Tangible fixed assets

Please complete this note if the charity has any tangible fixed assets Cost or valuation

Cost or valuation
Buildings
Land
Plant, machinery and motor vehicles
Total
£
£
£
At the beginning of the
year
49,980 17,399 - 67,379
Additions
72,861 - - 72,861
At end of the year
122,841 17,399 - 140,240
Basis Straight Line
Straight Line
Straight Line
Rate
2%
0%
20%
Depreciation
- 1,000 - - - 1,000
Net book value at the
beginning of the year
49,980 17,399 - 67,379
Net book value at the
end of the year
121,841 17,399 - 139,240
Depreciation and impairments
Net book value		 Buildings
£		 Land Plant, machinery and motor vehicles
£		 Total
£
49,980 17,399 - 67,379
72,861 - - 72,861
122,841 17,399 - 140,240
Straight Line Straight Line Straight Line

2%		 0% 20%
- 1,000 - - - 1,000
49,980 17,399 - 67,379
121,841 17,399 - 139,240

The charity does have 1 motorbike asset, but it was bought in 2013 so has depreciated to no longer hold monetary value in the accounts, though it is still working and in use.

Section C Notes to the accounts (cont)

Note 8 Debtors and prepayments

Analysis of debtors
Briquette debtors
Staff debtors
Prepayments renting
Drop in Centres
Accrued income
Total		 This year
£		 Last year
£
55 81
413 3,170
617 412
- -
1,084 3,663

Section C Notes to the accounts (cont)

Note 9

Analysis of creditors

Analysis of creditors
Accruals and deferred
income
Grant for vocational
education to be fully spent
in new financial year
Outstanding payment for
PAYE and National
Insurance
Ugandan Accounts audit
costs
Total		 Amounts falling due within one
year		 Amounts falling due after more than one year
This year
£		 Last year
£		 This year
£		 Last year
£
- - -
3,000
1,816
422 248
5,238 248 - -

Section C Notes to the accounts (cont)

Note 10


Total
Cash at bank and on hand		 This year
£		 Last year
£
132,559 101,290
132,559 101,290

Section C Notes to the accounts (cont)

Note 11 Charity funds

Details of material funds held and movements during the CURRENT reporting period

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

U - unrestricted funds
Fund names Type PE, EE
**R or UR ***
Purpose and
Restrictions		 Fund balances brought forward
£		 Income
£		 Expenditu
£		 Transfer
£		 Gains
£		 Fund
£
Advocacy and
Community
Campaigning		 R To advocate for the
rights of street
connected children
and try to ensure they
get justice in case
their rights are
abused.		 - - -9,382 9,382 - 0
Capital and Building
Expenditure		 R To build and maintain
structures on our plot
of land in Namulesa
Uganda to help to
further our charitable
aims.		 - 83,829 -72,861 - - 10,968
COVID Emergency R To provide
emergency support
i.e. food, soap and
medical care for
street connected
children and their
families during the
strict COVID
lockdowns.		 - 5,694 -6,132 438 - 0
Drop in Centres and
Street Outreach		 R To run 2 Drop in
Centres (one for girls
and one for boys)
which offer food,
showering, clothes
washing, medical
care and counselling
facilities. Also to be a
base for street walks
and street sports to
build trusting
relationships with
children on the
streets.		 - 28,598 - 23,045 - - 5,553
Drug Rehabilitation
Programme		 R To run a residential
drug rehabilitation
service for street
connected children to
help them to
overcomme their
addictions.		 - 6,868 - 25,798 18,930 - -0
EducationalSupport R To provide
educational support
to street connected
children whose family
is unable to afford
theirschoolcosts.		 8,081 63,524 - 49,802 - - 21,803
Family Counselling and
Business Support		 R To support the
families of street
connected children
with business
training, mentoring
and start up costs.
Additionally to
provide family
counselling and
training that enables
families to become
self sufficient.		 621 19,543 -18,282 - - 1,881
Fundraising and
Administrationsupport		 UR To ensure the charity
is able to operate
legally under the laws
of both the UK and
Uganda through good
adminstration. To
raise the funds
needed to ensure the
charity can operate
according toits aims.

-		 - - 29,280 29,280 - -
General Unrestricted
funds		 UR This money is
unrestricted to be
used wherever the
charity needs it most
at the time to achieve
ourcharity aims.
76,340		 58,787 0 -59,766 - 75,361
Halfway Homes
Programme		 R To run 2 residential
homes (1 for boys
and 1 for girls) that
provide temporary
shelter, care and
counselling to
children as they
transition from the
streets and to
prepare them to
return to a safe family
home.
-		 27,139 - 21,668 - - 5,471
Home Resettlement and
Followup		 R To find and assess
the children's family
homes (or foster
homes) so that they
can be resettled in a
safe and loving
environment. To
provide follow up
family counselling
and support to ensure
the child settled home
well.

16,248		 2,000 - 15,738 - - 2,510
Social Enterprise R To pay the costs of
buying materials and
buying and
maintaining the
equipment to run our
social enterprises.
The purpose of our
social enterprises are
to raise funds to
support our
programmes of work.		 - - 1,736 1,736 - -0
Permaculture
Programme		 R To provide
sustainable farming
training to street
connected children
and their families. To
support families to
start a permaculture
farming business with
training, mentoring
and start up costs. To
provide a learning
farm at the main
S.A.L.V.E.site.

-		 22,583 - 13,573 - - 9,010
Total Funds 101,290 318,565 - 287,297 - - 132,559

Section C Notes to the accounts (cont)

Note 11 Charity funds (cont)

Details of material funds held and movements during the PREVIOUS reporting period

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

U - unrestricted funds
Fund names Type PE, EE
**R or UR ***
Purpose and
Restrictions		 Fund balances brought forward
£		 Income
£		 Expenditu
£		 Transfer
£		 Gains
£		 Fund
£
Advocacy and
Community
Campaigning		 R To advocate for the
rights of street
connected children
and try to ensure they
get justice in case
their rights are
abused.
2,000		 - -6,833 4,833 - -0
Capital and Building
Expenditure		 R To build and maintain
structures on our plot
of land in Namulesa
Uganda to help to
further our charitable
aims.
-		 - - - - -
COVID Emergency R To provide
emergency support
i.e. food, soap and
medical care for
street connected
children and their
families during the
strict COVID
lockdowns.		 1,014 22,569 - 28,578 4,995 - -0
Drop in Centres and
Street Outreach		 R To run 2 Drop in
Centres (one for girls
and one for boys)
which offer food,
showering, clothes
washing, medical
care and counselling
facilities. Also to be a
base for street walks
and street sports to
build trusting
relationships with
children on the
streets.		 - 14,500 - 15,538 1,038 - -0
Drug Rehabilitation
Programme		 R To run a residential
drug rehabilitation
service for street
connected children to
help them to
overcomme their
addictions.		 - 6,000 - 17,569 11,569 - -0
EducationalSupport R To provide
educational support
to street connected
children whose family
is unable to afford
theirschoolcosts.		 3,350 44,210 -39,479 - - 8,081
Family Counselling and
Business Support		 R To support the
families of street
connected children
with business
training, mentoring
and start up costs.
Additionally to
provide family
counselling and
training that enables
families to become
selfsufficient.		 6,000 5,305 - 10,684 - - 621
Fundraising and
Administrationsupport		 UR To ensure the charity
is able to operate
legally under the laws
of both the UK and
Uganda through good
adminstration. To
raise the funds
needed to ensure the
charity can operate
according toits aims.

-		 - - 19,645 19,645 - -
General Unrestricted
funds		 UR This money is
unrestricted to be
used wherever the
charity needs it most
at the time to achieve
our charity aims.
46,385		 79,812 - -49,856 - 76,342
Halfway Homes
Programme		 R To run 2 residential
homes (1 for boys
and 1 for girls) that
provide temporary
shelter, care and
counselling to
children as they
transition from the
streets and to
prepare them to
return to a safe family
home.
-		 11,764 - 16,588 4,824 - -0
Home Resettlement and
Follow up		 R To find and assess
the children's family
homes (or foster
homes) so that they
can be resettled in a
safe and loving
environment. To
provide follow up
family counselling
and support to ensure
the child settled home
well.

-		 30,525 -14,277 - - 16,248
Social Enterprise R To pay the costs of
buying materials and
buying and
maintaining the
equipment to run our
social enterprises.
The purpose of our
social enterprises are
to raise funds to
support our
programmes of work.		 - 1,641 - 2,268 627 - -0
Permaculture
Programme		 R To provide
sustainable farming
training to street
connected children
and their families. To
support families to
start a permaculture
farming business with
training, mentoring
and start up costs. To
provide a learning
farm at the main
S.A.L.V.E.site.

2,500		 2,800 - 7,625 2,325 - 0
Total Funds 61,249 219,127 - 179,086 - - 101,290

Section C Notes to the accounts (cont)

Note 11 Charity funds (cont)

Transfers between funds This year

Thisyear
Reason for transfer Amount
Between unrestricted
and restricted funds		 Unrestricted funds were used to support the following funds as we were unable to secure enough
restricted funds to cover the planned programmes: Advocacy and Community Campaigning,
COVID Emergency, Drug Rehabiliation, Fundraising and Administrative support and Social
Enterprise.		 59,766
Lastyear
Reason for transfer Amount
Between unrestricted
and restricted funds		 Unrestricted funds were used to support the following funds as we were unable to secure enough
restricted funds to cover the planned programmes: Advocacy and Community Campaigning,
COVID Emergency, Drop in Centres and Street Outreach, Drug Rehabiliation, Fundraising and
Administrative support, Halfway Homes, Social Enterprise and Permaculture Programme.		 49,856

Section C Notes to the accounts (cont)

Note 12 Transactions with trustees and related parties

Trustee remuneration and benefits This year

This year
Trustee remuneration and benefits
None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity
or a related entity.		 TRUE
Lastyear
None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity
or a related entity.		 TRUE
Trustees' expenses
If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there
are no transactions to report,please enter “True” in the box below. If there are transactions to report,please enter "False".
No trustee expenses have been incurred TRUE

Transaction(s) with related parties

This year

The charity received donations totalling £5,160 (in 2020 it was £9,064) from related parties (which includes trustees, any other members of key management and anyone closely connected to them) Except as disclosed in note 6 'Analysis of staff costs', there have been no other transactions with related parties during the year.

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/
members of
On accounts for the year
ended
Set out on pages		 Support and Love Via Education International (S.A.L.V.E.) Support and Love Via Education International (S.A.L.V.E.) Support and Love Via Education International (S.A.L.V.E.)
31st March 2022 Charity no
(if any)		 1126793
1-2

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/03/2022 .

Responsibilities and basis As the charity's trustees, you are responsible for the preparation of the of report accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's The charity’s gross income exceeded £250,000 and I am qualified to statement undertake the examination by being a qualified member of Chartered Institute of Management Accountants.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Signed:

Date: 19/12/2022

1

IER

Name: Elizabeth Ambekar

Relevant professional qualification(s) or body (if

Chartered Institute of Management Accountants

any):

Address: 12 Hillcrest Gardens

Esher, Surrey KT10 0BS

Section B Disclosure

Only complete if the examiner needs to highlight material matters of concern.

Give here brief details of any items that the examiner wishes to disclose .

N/A

2

IER